Case Law Details
Sanpak Business Solutions And Trade LLP & Ors. Vs Assistant Commissioner (Calcutta High Court)
Introduction The Calcutta High Court recently heard the case between Sanpak Business Solutions and Trade LLP & Ors. Vs Assistant Commissioner, where the Assistant Commissioner, Ms. Chaitali Banerjee, was directed to be present in court due to allegations of non-compliance with a previous court order and misconduct towards an Advocate-on-record. The court has ordered to ignore any adverse remarks from Banerjee’s service record, while also noting improper conduct from the petitioners.
Analysis The court’s ruling was based on several key elements. Primarily, the Assistant Commissioner’s affidavit, her personal appearance, and her unconditional apology were taken into account. The court found the officer’s explanations convincing and hence decided to overlook any adverse remarks against her from the previous order.
However, the court also criticised the petitioners for their conduct, noting that they had not provided necessary documents on time and had continuously sent threatening emails to the officer.
Regarding the show-cause notice issued under Section 74(1) of the CGST/WBGST Act, 2017, the court has decided not to interfere at this stage. However, the petitioners were granted an extension to file a reply or response. This response will be considered by the Deputy Commissioner of Revenue, Bureau of Investigation, South Bengal.
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